SEC Company Response from LIGHTBRIDGE Corp (LTBR) (CIK 0001084554) (LTBR) — Nov 19, 2009
LIGHTBRIDGE Corp (LTBR) (CIK 0001084554)
Date: Nov. 19, 2009 · CIK: 0001084554 · Accession: 0001144204-09-060988
AI Filing Summary & Sentiment
File numbers found in text: 333-162671
Referenced dates: November 17, 2009
Show Raw Text
CORRESP
1
filename1.htm
Unassociated Document
LIGHTBRIDGE
CORPORATION
1600
Tyson’s Boulevard, Suite 550
McLean,
VA 22102
571.730.1200
November
19, 2009
Thomas
Kluck
Division
of Corporation Finance
U.S.
Securities and Exchange Commission
100 F
Street, NE
Washington,
DC 20549
Re:
Lightbridge
Corporation
Registration
Statement on Form S-3
Commission
File No.
333-162671
Dear Mr.
Kluck:
On behalf
of Lightbridge Corporation (“Lightbridge”
or the “Company”),
we hereby submit Lightbridge’s responses to the comments of the staff (the
“Staff”) of
the Securities and Exchange Commission (the “Commission”)
set forth in the Staff’s letter, dated November 17, 2009, providing the Staff’s
comments with respect to the above referenced Registration Statement on Form S-3
filed with the Commission on October 26, 2009.
For the
convenience of the Staff, each of the Staff’s comments is included and is
followed by the corresponding response of the Company. Unless the
context indicates otherwise, references in this letter to “we”, “us” and “our”
refer to the Company on a consolidated basis.
Form 10-K
for the Fiscal
Year Ended December 31, 2008
1.
It
appears your certifications do not include the exact disclosure as
required by Item 601(b)(31) of Regulation S-K. For example, we note your
certifications omit the disclosure regarding internal control over
financial reporting as required in paragraph 4 under Item 601(b)(31).
Please revise your Form 10-K for the Fiscal Year Ended December 31, 2008,
and your Forms 10-Q for the quarterly periods ended March 31, 2009, and
June 30, 2009, in accordance with Regulation S-K. Compliance and
Disclosure Interpretations, Question 246.13, available at
http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm.
Lightbridge
Response: The Company has filed amendments to it’s Annual Report on
Form 10-K for the year ended December 31, 2008 and it’s Quarterly Reports on
Form 10-Q for the quarters ended March 31, 2009, June 30, 2009 and September 30,
2009 to revise the certifications required by Item 601(b)(31) of Regulation
S-K.
*****
If you would like to discuss any of the
responses to the Staff’s comments or if you would like to discuss any other
matters, please contact the undersigned at (571) 730-1200 or Louis A.
Bevilacqua, Esq. of Pillsbury Winthrop Shaw Pittman LLP, our outside counsel, at
(202) 663-8158.
Sincerely,
LIGHTBRIDGE
CORPORATION
By:
Seth Grae
Seth
Grae
Chief
Executive Officer